CAPITAL AND REGULATORY MATTERS (Tables)

9 Months Ended

Sep. 30, 2026

CAPITAL AND REGULATORY MATTERS [Abstract]

Actual Capital Amounts and Ratios

SPFI, on a consolidated basis, and City Bank’s actual capital amounts and ratios at the dates indicated follows (dollars in thousands):


	Actual								Minimum Required Under BASEL III								To Be Well Capitalized Under Prompt Corrective Action Provisions
	Amount				Ratio				Amount				Ratio				Amount				Ratio
September 30, 2026
Total Capital to Risk Weighted Assets:
SPFI	$	726,519				16.61	%		$	459,360				10.50	%			N/A				N/A
City Bank		632,884				14.47	%			459,140				10.50	%		$	437,276				10.00	%

Tier 1 Capital to Risk Weighted Assets:
SPFI		666,380				15.23	%			371,863				8.50	%			N/A				N/A
City Bank		584,025				13.36	%			371,685				8.50	%			349,821				8.00	%

Common Equity Tier 1 to Risk Weighted Assets:
SPFI		621,380				14.20	%			306,240				7.00	%			N/A				N/A
City Bank		584,025				13.36	%			306,093				7.00	%			284,229				6.50	%

Tier 1 Capital to Average Assets:
SPFI		666,380				12.42	%			217,484				4.00	%			N/A				N/A
City Bank		584,025				10.89	%			217,368				4.00	%			268,117				5.00	%

December 31, 2025
Total Capital to Risk Weighted Assets:
SPFI	$	622,485				17.26	%		$	378,645				10.50	%			N/A				N/A
City Bank		537,444				14.91	%			378,576				10.50	%		$	360,549				10.00	%

Tier 1 Capital to Risk Weighted Assets:
SPFI		566,107				15.70	%			306,522				8.50	%			N/A				N/A
City Bank		492,355				13.66	%			306,466				8.50	%			288,439				8.00	%

Common Equity Tier 1 to Risk Weighted Assets:
SPFI		521,107				14.45	%			252,430				7.00	%			N/A				N/A
City Bank		492,355				13.66	%			252,384				7.00	%			234,357				6.50	%

Tier 1 Capital to Average Assets:
SPFI		566,107				12.53	%			181,591				4.00	%			N/A				N/A
City Bank		492,355				10.90	%			181,512				4.00	%			225,868				5.00	%